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Is Duty Payable on Dilapidated Property?

It really depends on whether you are looking at a fixer upper or it is uninhabitable. You need to check the rules. Duty is a personal TAX. It is a self-assessment. It is not your agent's (conveyancer's) responsibility to get it right. You pay the penalty. The Revenue can investigate months after completion. Fraud of the Revenue is a criminal offence.

Check out the provisions online.


• Welsh Revenue Authority for Wales

• HMRC for England

Dilapidated property tax

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